(1) The audit of organized organizations majority-owned by the Government of Nepal shall be conducted in accordance with the prevailing laws related to such organizations.
(2) Irrespective of anything written in sub-section (1), the Auditor General shall be consulted while appointing an auditor to audit the institutions that are majority owned by the Government of Nepal.
(3) According to sub-section (2), the procedures to be followed in consultation with the Auditor General for the appointment of auditors and the principles of audit to be adopted by the auditors during the audit shall be as prescribed by the Auditor General.
(4) A copy of the report presented by the auditor appointed in consultation with the Auditor General as per sub-section (2) shall be sent by the concerned organization to the Auditor General's department.
(5) The Auditor General may give necessary instructions to the concerned organization regarding the errors found in the report received under sub-section (4) and it shall be the duty of the concerned organization to comply with such instructions. 7a. Fees may be charged: (1) The Office of the Auditor General may charge a fee as determined by the Auditor General from organized organizations wholly or mostly owned by the Government of Nepal or other organizations audited by the Office of the Auditor General.
(2) Fees charged in accordance with sub-section (1) shall be deposited in the reserve fund.

7b. Publish the annual report: The Auditor General will publish the report after submitting the annual report to the President. 7c. Can issue a report: (1) After completing the audit of the designated entities, the Auditor General can issue a financial audit report with an opinion in the prescribed format.
(2) In addition to the subjects mentioned in sub-section (1), operational, information technology, methodology, legal, environmental and topical audit reports of the designated bodies can also be issued. 7 p.m. Implementation of Audit: Auditor GeneralIn order to ensure that the practices mentioned in the audited report and issued by him have been improved and the suggestions have been implemented, he can take the report of the actions taken by the audited entities, get answers, set a time period for implementation, re-examine, etc. can give 7e. Legislature:- Can inform the Parliament: The Auditor General can inform the Legislature-Parliament from time to time about the actual situation of the financial, material and human resources required to run his office independently and if there is any instruction from the Legislature-Parliament in this regard, he will comply with such instruction. It will be the duty of the concerned body.